上市公司社会责任报告解读与完善建议

Abstract

国内关于社会责任信息披露的研究主要以年报为主,本文以2006年20份专门的社会责任报告为研究对象,对报告进行内容分析和整体质量解读。本文认为,社会责任报告是公司传递社会责任信息的有效途径,政策指引对相关披露具有良好的引导推动作用,并且公司之间形成了披露的示范效应;但也发现公司对社会责任理解存在偏差、披露缺乏中立性、形式重于实质等问题。本文最后提出了完善社会责任报告的建议与思考。

Current studies on CSR are mainly based oncorporate reports.The author delves into 20 CSR reports foran interpretation and assessment of their contents and overallquality.CSR reporting is seen as an effective means forenterprises to convey such information.Regulatory policies offergood guidance to CSR and facilitate the practice. Corporationswill play an exemplary role to each other. Studies find adisparity of understanding in CSR,lack of impartiality,andoveremphasis on form rather than content. The authorconcludes with proposals and provocative thoughts.